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Unilever is looking for a new external auditor to replace PwC as part of its plan to maintain the consumer goods group’s position at the forefront of good governance. The Anglo-Dutch company, which this week reported a 5 per cent rise in first-half sales, said that it was inviting accountancy firms to tender for its statutory audit contract. PwC’s appointment will expire after it has audited the results for this year. PwC has not been invited to retender.

Jean-Marc Huët, the chief financial officer of Unilever, said: “Given changes in the regulatory environment and market expectations, it makes sense for